Acorah Software Products - Accounts Production 14.3.260 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 07326769 Mr Iain Laird Piggot iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07326769 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 07326769 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 07326769 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 07326769 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 07326769 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 07326769 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 07326769 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 07326769 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 07326769 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 07326769 2022-10-31 07326769 2023-10-31 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Registered number: 07326769
Moraira Management Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Wincham Accountancy Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: 07326769
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 334,879 334,879
334,879 334,879
CURRENT ASSETS
Cash at bank and in hand 1,119 999
1,119 999
Creditors: Amounts Falling Due Within One Year 5 (668 ) (639 )
NET CURRENT ASSETS (LIABILITIES) 451 360
TOTAL ASSETS LESS CURRENT LIABILITIES 335,330 335,239
Creditors: Amounts Falling Due After More Than One Year 6 (49,533 ) (46,239 )
NET ASSETS 285,797 289,000
CAPITAL AND RESERVES
Called up share capital 7 323,322 323,322
Profit and Loss Account (37,525 ) (34,322 )
SHAREHOLDERS' FUNDS 285,797 289,000
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Iain Laird Piggot
Director
10/01/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Moraira Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07326769 . The registered office is Wincham House, Greenfield Farm Trading Estate, Congleton, Cheshire, CW12 4TR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
4. Investment Property
2023
£
Fair Value
As at 1 November 2022 and 31 October 2023 334,879
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) -
Accruals and deferred income 669 639
668 639
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Directors loan account 49,533 46,239
49,533 46,239
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 323,322 323,322
Page 3